Commissioner v. Stidger, 386 U.S. 287 (1967)

Name: Commissioner v. Stidger, 386 U.S. 287 (1967) - Syllabus
Author: U.S. Supreme Court

Commissioner of Internal Revenue v. Stidger

No. 173

Argued January 16, 1967
Decided March 20, 1967
386 U.S. 287

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

Expenditures for meals by a military officer stationed at a permanent duty post to which his dependents were prohibited from accompanying him held not to constitute deductible "traveling expenses . . . [incurred] while away from home" within the meaning of § 62(a)(2) of the Internal Revenue Code of 1954. A military taxpayer’s permanent duty post is his "home" within the meaning of the statute. Pp. 289-296.

355 F.2d 294, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Stidger, 386 U.S. 287 (1967) in 386 U.S. 287 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.

MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Stidger, 386 U.S. 287 (1967), in 386 U.S. 287, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.

Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Stidger, 386 U.S. 287 (1967). cited in 1967, 386 U.S. 287. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.

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